Understanding The New QSBS Rules (OBBBA Webinar with Frost Brown Todd)

In this special episode, originally recorded as a webinar ("Understanding OBBBA’s Section 1202 Revisions"), we dive deep into the tax implications of the "One Big Beautiful Bill Act" (OBBBA) and its sweeping changes to Section 1202 and Qualified Small Business Stock (QSBS).Brian Masterson and Scott Dolson, partners at Frost Brown Todd, are joined by Brady Weller, Director at QSBSrollover.com, to unpack the three most consequential updates to Section 1202:A new tiered holding period structure (3-, 4-, and 5-year exclusions)An increase in the QSBS exclusion cap from $10 million to $15 million (plus inflation indexing)A raise in the aggregate gross asset limit from $50 million to $75 millionThe discussion addresses how these changes will impact tax planning for founders, investors, and advisors—especially in light of effective dates, rollover strategies under Section 1045, and the increased importance of entity structuring. The panel also discusses potential IRS scrutiny around restructuring tactics and outlines emerging opportunities stemming from these new rules.Whether you're a startup founder, investor, or tax advisor, this episode offers practical takeaways and expert insight into the future of QSBS planning under the new regime.Special thanks to the team at Frost Brown Todd for inviting us to collaborate and for allowing us to use the audio from the session on our podcast feed. Contact: [email protected] | www.QSBSrollover.comDisclaimer: This podcast is for general informational and educational purposes only and does not constitute tax, legal, financial, investment, or other professional advice. The discussion reflects the personal views and experiences of the speakers as of the date of recording and may not reflect current law, regulations, or IRS guidance, which are subject to change. Nothing in this episode should be relied upon as advice for any specific situation. The implementation of Section 1202 (QSBS) rules and impacts are highly fact-specific and depend on individual circumstances; listeners should not act or refrain from acting based on this content without first consulting a qualified tax advisor, attorney, or other professional regarding their particular facts and circumstances. The host, the guest, and their respective affiliated firms disclaim any liability arising from reliance on the information presented in this episode.